{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/65.2-1002.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/65.2-1002.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/65.2-1002.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/65.2-1002.html"}],"law_id":376540,"edition_id":2,"section_id":376540,"structure_id":53541,"section_number":"65.2-1002","catch_line":"Payment of tax","history":"Code 1950, \u00a7 65-122; 1968, c. 660, \u00a7 65.1-131; 1991, c. 355.","full_text":"Every insurance carrier required to make such return shall file the same with the Workers&#8217; Compensation Commission within thirty days after the close of the period covered thereby and shall at the same time pay into the state treasury a tax of $2.50 on each $100 of such premiums ascertained as provided in \u00a7 65.2-1000, less returned premiums and reinsurance assumed.\n\n","order_by":null,"text":{"0":{"id":1406032,"text":"Every insurance carrier required to make such return shall file the same with the Workers&#8217; Compensation Commission within thirty days after the close of the period covered thereby and shall at the same time pay into the state treasury a tax of $2.50 on each $100 of such premiums ascertained as provided in \u00a7 65.2-1000, less returned premiums and reinsurance assumed.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":53541,"edition_id":2,"name":"Administrative Fund and Tax Therefor","identifier":"10","label":"chapter","depth":2,"order_by":10,"parent_id":53539,"metadata":{"child_laws":9,"child_structures":0},"date_created":"2026-08-02 03:18:04","date_modified":"2026-08-02 12:37:28","permalink":{"id":1503157,"object_type":"structure","relational_id":53541,"identifier":"10","token":"65.2\/10","url":"\/65.2\/10\/","edition_id":2,"permalink":0,"preferred":1}},{"id":53539,"edition_id":2,"name":"Workers' Compensation","identifier":"65.2","label":"title","depth":1,"order_by":138,"parent_id":null,"metadata":{"child_laws":163,"child_structures":13},"date_created":"2026-08-02 03:18:04","date_modified":"2026-08-02 12:37:26","permalink":{"id":1503117,"object_type":"structure","relational_id":53539,"identifier":"65.2","token":"65.2","url":"\/65.2\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":376538,"structure_id":53541,"section_number":"65.2-1000","catch_line":"Tax for administrative fund","url":"\/65.2-1000\/","token":"65.2\/10\/65.2-1000","metadata":false},{"id":376539,"structure_id":53541,"section_number":"65.2-1001","catch_line":"Returns","url":"\/65.2-1001\/","token":"65.2\/10\/65.2-1001","metadata":false},{"id":376540,"structure_id":53541,"section_number":"65.2-1002","catch_line":"Payment of tax","url":"\/65.2-1002\/","token":"65.2\/10\/65.2-1002","metadata":false},{"id":376541,"structure_id":53541,"section_number":"65.2-1003","catch_line":"Failure to file return","url":"\/65.2-1003\/","token":"65.2\/10\/65.2-1003","metadata":false},{"id":376542,"structure_id":53541,"section_number":"65.2-1004","catch_line":"Withdrawal from business or failure to pay tax","url":"\/65.2-1004\/","token":"65.2\/10\/65.2-1004","metadata":false},{"id":376543,"structure_id":53541,"section_number":"65.2-1005","catch_line":"Tax exclusive of other taxes","url":"\/65.2-1005\/","token":"65.2\/10\/65.2-1005","metadata":false},{"id":376544,"structure_id":53541,"section_number":"65.2-1006","catch_line":"Payroll reports of self-insurers and tax thereon; withholding or providing false or misleading information","url":"\/65.2-1006\/","token":"65.2\/10\/65.2-1006","metadata":false},{"id":376545,"structure_id":53541,"section_number":"65.2-1007","catch_line":"Disposition of fund","url":"\/65.2-1007\/","token":"65.2\/10\/65.2-1007","metadata":false},{"id":376546,"structure_id":53541,"section_number":"65.2-1008","catch_line":"When fund in excess of requirement","url":"\/65.2-1008\/","token":"65.2\/10\/65.2-1008","metadata":false}],"previous_section":{"id":376539,"structure_id":53541,"section_number":"65.2-1001","catch_line":"Returns","url":"\/65.2-1001\/","token":"65.2\/10\/65.2-1001","metadata":false},"next_section":{"id":376541,"structure_id":53541,"section_number":"65.2-1003","catch_line":"Failure to file return","url":"\/65.2-1003\/","token":"65.2\/10\/65.2-1003","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/65.2-1002\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1968, chapter 660; in 1991, chapter 355.<\/p>","references":[{"id":376544,"section_number":"65.2-1006","catch_line":"Payroll reports of self-insurers and tax thereon; withholding or providing false or misleading information","order_by":null,"url":"\/65.2-1006\/"},{"id":376545,"section_number":"65.2-1007","catch_line":"Disposition of fund","order_by":null,"url":"\/65.2-1007\/"}],"refers_to":[{"id":376538,"section_number":"65.2-1000","catch_line":"Tax for administrative fund","order_by":null,"url":"\/65.2-1000\/"}],"permalink":{"id":1503167,"object_type":"law","relational_id":376540,"identifier":"65.2-1002","token":"65.2\/10\/65.2-1002","url":"\/65.2-1002\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/65.2-1002\/","token":"65.2\/10\/65.2-1002","dublin_core":{"Title":"Payment of tax","Type":"Text","Format":"text\/html","Identifier":"\u00a7 65.2-1002","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Every insurance carrier required to make such return shall file the same with the Workers&#8217; Compensation <span class=\"dictionary\">Commission<\/span> within thirty days after the close of the period covered thereby and shall at the same time pay into the state treasury a tax of $2.50 on each $100 of such premiums ascertained as provided in \u00a7&nbsp;<a class=\"law\" title=\"Tax for administrative fund\" href=\"\/65.2-1000\/\">65.2-1000<\/a>, less returned premiums and reinsurance assumed.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nPAYMENT OF TAX (\u00a7 65.2-1002)\n\nEvery insurance carrier required to make such return shall file the same with\nthe Workers&#8217; Compensation Commission within thirty days after the close of\nthe period covered thereby and shall at the same time pay into the state\ntreasury a tax of $2.50 on each $100 of such premiums ascertained as provided in\n\u00a7 65.2-1000, less returned premiums and reinsurance assumed.\n\nHISTORY: Code 1950, \u00a7 65-122; 1968, c. 660, \u00a7 65.1-131; 1991, c. 355.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}